PAPPOO LAL SHARMA, Jaipur V. ITO, Jaipur

ITA 271/JPR/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2050 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Keywords: Opportunity of being heard

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 271/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 PAPPOO LAL SHARMA, 144, HOLI KA TIBA, VILLAGE- SARANPURA, TEHSIL- SANGANER, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD 7(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AZOPS 9883 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL (CA) (ADJ. APPLICATION REJECTED) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22/06/2017 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/06/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATES F ROM THE ORDER OF THE LD. CIT(A)-35, NEW DELHI, CAMP OFFICE AT JAIPUR D ATED 21/10/2016 FOR THE A.Y. 2006-07. THERE WAS A DELAY OF 22 DAYS IN FI LING THE APPEAL, FOR WHICH THE ASSESSEE HAS FILED AN APPLICATION SEEKING CONDONATION OF DELAY. AFTER HEARING BOTH THE SIDES, DELAY WAS CONDONED AN D THE APPEAL WAS HEARD. 2. IN THIS CASE, THE ASSESSEE HAS TAKEN FOLLOWING GR OUNDS OF APPEAL: ITA 271/JP/2017_ PAPPOO LAL SHARMA VS ITO 2 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS GROSSLY ERRED IN CONFIRMING THE PENALTY OF RS.4 ,65,083/- LEVIED BY LD. AO ARBITRARILY. APPELLANT PRAYS PENALTY LEVI ED SO SUSTAINED DESERVES TO BE DELETED. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, LD. CIT(A) ERRED IN CONFIRMING THE ACTION OF LD. AO IN LEVYING PENALTY OF RS. 4,65,083/-EVEN BEFORE CONCLUSION OF FIRST AP PEAL AGAINST QUANTUM ORDER FOR THE RELEVANT ASSESSMENT YEAR. 2.1 THAT THE LD. CIT(A) ERRED IN CONFIRMING THE PEN ALTY LEVIED BY LD. AO IN HASTE FOR NO SPECIFIC REASON SPECIFICALLY WHE N THE PENALTY PROCEEDINGS WERE NOT GETTING BARRED BY LIMITATION. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, LD. CIT(A) ERRED IN CONFIRMING PENALTY LEVIED BY LD. AO WHEN NEITHER CONCEALMENT OF INCOME NOR FURNISHING OF ANY INACCUR ATE PARTICULARS WAS PROVED AT ANY STAGE WHETHER ASSESSMENT OR PENAL TY PROCEEDINGS. THUS PENALTY ORDER PASSED BY LD. AO AN D CONFIRMED BY LD. CIT(A) IS BAD IN LAW AND DESERVES TO BE QUAS HED. ALL THE GROUNDS OF APPEAL ARE INTERLINKED AND THE M AIN ISSUE IS AGAINST CONFIRMING THE PENALTY OF RS. 4,65,083/- BY THE LD. CIT(A). 3. AT THE OUTSET OF HEARING, THE LD AR OF THE ASSES SEE HAS SUBMITTED THAT THE LD. CIT(A) HAS NOT GIVEN PROPER AND EFFECTI VE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE DECIDING THE APPEAL, THEREFORE, HE PRAYED THAT THE ISSUE MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). 4. ON THE OTHER HAND, THE LD SR. DR WAS ALSO NOT HAV ING ANY SERIOUS OBJECTION TO RESTORING BACK THE ISSUE TO THE LD. CI T(A) IN VIEW OF THE FACT THAT THE APPEAL WAS HEARD BY THE LD. CIT(A)-35, DELHI AT CAMP OFFICE AT JAIPUR. ITA 271/JP/2017_ PAPPOO LAL SHARMA VS ITO 3 5. AFTER HEARING BOTH THE SIDES, I AM OF THE VIEW TH AT THE ASSESSEE DESERVE TO BE PROVIDED A PROPER AND EFFECTIVE OPPOR TUNITY OF HEARING PRIOR TO FINALIZATION OF THE APPEAL, THEREFORE, I RESTORE BACK THE APPEAL TO THE FILE OF THE LD. CIT(A) TO BE HEARD AFRESH AFTER GIVING AD EQUATE AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSE SSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD. CIT(A) IN DECIDING THE APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 23/06/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 RD JUNE, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI PAPPOO LAL SHARMA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 7(2), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 271/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR